Submission of FORM GSTR-2A enables refund processing and reliance on portal data, with prescribed electronic ledger debit order. Claimants must submit a printout of FORM GSTR-2A and Annexure-A with FORM GST RFD-01A and ARN; the proper officer will rely on FORM GSTR-2A as evidence of supplier accountal and need not insist on invoices whose details appear in GSTR-2A, though hard copies may be called for if GSTR-2A is incomplete. Refund of unutilized ITC is the least of three prescribed amounts and must be debited from the electronic credit ledger in the order: Integrated Tax, then Central and State/UT tax equally, with specified procedures for re-crediting on rejection and for disbursal obligations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Submission of FORM GSTR-2A enables refund processing and reliance on portal data, with prescribed electronic ledger debit order.
Claimants must submit a printout of FORM GSTR-2A and Annexure-A with FORM GST RFD-01A and ARN; the proper officer will rely on FORM GSTR-2A as evidence of supplier accountal and need not insist on invoices whose details appear in GSTR-2A, though hard copies may be called for if GSTR-2A is incomplete. Refund of unutilized ITC is the least of three prescribed amounts and must be debited from the electronic credit ledger in the order: Integrated Tax, then Central and State/UT tax equally, with specified procedures for re-crediting on rejection and for disbursal obligations.
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